Several years ago, Brant, Inc., sold $$900,000$ in bonds to the public. Annual cash interest of $9$ percent $($$$81,000)$ was to be paid on this debt. The bonds were issued at a discount to yield $12$ percent. At the beginning of $2019,$ Zack Corporation $($a wholly owned subsidiary of Brant$)$ purchased $$180,000$ of these bonds on the open market for $$201,000,$ a price based on an effective interest rate of $7$ percent. The bond liability had a carrying amount on that date of $$760,000.$ Assume Brant uses the equity method to account internally for its investment in Zack.

a$.$ & b$.$ What consolidation entry would be required for these bonds on December $31,2019$ and December $31,2021?$